Question 12 of 12 - 75 E Mike Cichanowski founded Wenonah Canoe and later purchased Current Designs, a company that designs and manufactures kayaks. The kayak-manufacturing facility is located just a few minutes from the canoe company's headquarters in Winona, Minnesota, Current Designs makes kayaks using two different processes. The rotational molding process uses high temperature to melt polyethylene powder in a closed rotating metal mold to produce a complete kayak hull and deck in a single piece. These kayaks are less labor intensive and less expensive for the company to produce and sell, Its other kayaks use the vacuum-bagged composite lamination process (which we will refer to as the composite process). Layers of fiberglass or Kevlar" are carefully placed by hand in a mold and are bonded with resin. Then, a high pressure vacuum is used to eliminate any excess resin that would otherwise add weight and reduce the strength of the finished kayak. These kayaks require a great deal of skilled labor as each boat is individually finished. The exquisite finish of the vacuum-bagged composite kayaks gave rise to Current Designs tag line, "A work of art, made for life." Current Designs has the following managers: Mike Cichanowski, CEO Diane Buswell Controller Deb Welch Purchasing Manager Bill Johnson, Sales Manager Dave Thill, Kayak Factory Manager Rick Thrune, Production Manager for Composite Kayaks The company's accounting data for the most recent period is as follows When Diane Buswell controller for Current Designs, reviewed the accounting records for a recent period, she noted the cost items and amounts shown below (amounts are assumed). Enter the amount for each item in the appropriate cost category. Then sum the amounts in each cost category column Payce Purpose Direct Materials Amount Winona Agency Property insurance for the factory 2,620 $ Bill Johnson (sales manager) Payroll check-payment to sales manager 1,390 Xcel Enerty Electricity for factory 370 Winona Printing Price lists for salespeople 70 Jim Kaiser (sales representative) Sales commissions 1.030 Dave Thill (factory manager) Payroll check-payment to factory manager 1.190 Dana Schultz (kayak assembler) Payroll check-payment to kayak assembler 628 Composite One Bagging film used when kayaks are assembled; it is discarded after use 218 Question 12 of 12